Android relies on Linux version 2.6 for core system services such as security, memory management, process management, network stack, and driver model. The Linux kernel also acts as an abstraction layer between the hardware and the rest of the software stack.Thus Android handles all the things that Linux is really good at such as a vast array of device drivers, which take the pain out of interfacing to peripheral hardware.

The official Android with USB audio enabled should be used by most people, who don’t want to mod their device.